Amount of tax; determination by gram weight; substance in
possession
Sec. 6. (a) The amount of the controlled substance excise tax is
determined by:
(1) the weight of the controlled substance; or
(2) the pill, capsule, hit, rock, or dosage when a controlled
substance is delivered, possessed, or manufactured in that form.
(b) The amount of controlled substance excise tax is as follows:
(1) On each gram of a schedule I, II, or III controlled substance,
except marijuana, forty dollars ($40) for each gram and a
proportionate amount for each fraction of a gram.
(2) On each gram of marijuana, three dollars and fifty cents
($3.50) for each gram and a proportionate amount for each
fraction of a gram.
(3) On each pill, capsule, hit, rock, or dosage of a schedule I, II,
or III controlled substance, forty dollars ($40).
(4) On each gram of a schedule IV controlled substance, twenty
dollars ($20) for each gram and a proportionate amount for each
fraction of a gram.
(5) On each pill, capsule, hit, rock, or dosage of a schedule IV
controlled substance, twenty dollars ($20).
(6) On each gram of a schedule V controlled substance, ten
dollars ($10) for each gram and a proportionate amount for each
fraction of a gram.
(7) On each pill, capsule, hit, rock, or dosage of a schedule V
controlled substance, ten dollars ($10).
(c) A gram of a controlled substance is measured by the weight of
the substance in possession whether pure, impure, or diluted. A
quantity of a controlled substance is diluted if the substance consists
of a detectable quantity of pure controlled substance and any
excipient, fillers, or waste.
As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.2.
Last modified: May 28, 2006